International Tax Ruling


Financial crunch not ‘reasonable cause’ for service-tax non-payment, Rejects penalty deletion plea

CESTAT Bangalore disapproves ‘severe financial crisis’ as a reasonable cause for non-payment of service tax even though collected from the customers but not deposited with the Government, ...View More

SC holds that composite contract is not taxable, follows Larsen and Toubro Ltd judgment 

SC holds that composite contract is not taxable, follows Larsen and Toubro Ltd judgment ...View More

SCN kept in Call-Book cannot be adjudicated after inordinate delay of 13 yrs 

Delhi HC taking note of 13 years delay by the Department in initiating adjudication of SCN after keeping the matter in abeyance in ‘Call book’, holds that “show cause notice are inor...View More

‘Manual breast pump’ only facilitating device, classifiable as ‘plastics and articles of other materials’

CESTAT Delhi upholds order classifying manual breast pump under CTH 39269090; While assessee filed Bill of Entry for import of Manual Breast Pump by classifying it under CTH 9018, Department classifie...View More

Grants interim-relief; Directs imposition of ADD on LDPE imports subject to final adjudication

SC issues notice in SLP assailing failure on part of Authority in imposing anti-dumping duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; Considers the av...View More

Lessee, not lessor of commercial property liable to pay service tax on rental income 

In an appeal arising from recovery suit w.r.t. service tax payable on rental income from immovable properties for ‘commercial purposes’, Delhi HC&nb...View More

‘Hair Transplant’ taxable as cosmetic surgery, not saved by exemption as “restorative procedure” 

CESTAT Ahmedabad holds that ‘Hair Transplant’ is a cosmetic surgery and liable to service tax levy under the category of ‘Cosmetic and Plastic Surgery Services’ u/s 65(105)(zzz...View More

Transfer of Patent and Technical Know-how pursuant to slump-sale not taxable service

CESTAT Ahmedabad quashes the demand of service tax observing that transfer of technical know-how and patent was in pursuance to slump sale and not by way of providing the service; Hold...View More

Affirms HC ruling allowing Sony-India to seek BoE amendment for claiming CVD-refund 

SC dismisses Revenue’s appeal against the judgment of Telangana HC allowing Sony India (assessee) to seek amendment of its Bill of Entries (BoE) u/s 149 of the Customs Act post-SRF Ltd decision ...View More

Upholds denial of refund of EC/SHE Cess balance lying in credit ledger post GST

CESTAT Hyderabad holds that education cess (EC) and secondary and higher education cess (SHEC) are to be taken and utilized for the purpose of payment, respectively, of the said Cesses only; Thereby,&...View More